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Title:Korporativno upravljanje in (finančno) računovodstvo : povezave in problemi
Authors:ID Korošec, Bojana (Author)
Files:URL http://www.dlib.si/details/URN:NBN:SI:doc-O1UDH0VN
 
Language:Slovenian
Work type:Not categorized
Typology:1.02 - Review Article
Organization:EPF - Faculty of Business and Economics
Abstract:V prispevku osvetljujemo povezave med računovodstvom oziroma računovodskim poročanjem in korporativnim upravljanjem, in sicer vlogo računovodskih informacij kot vhoda v mehanizme upravljanja, na drugi strani pa možne vplive korporativnega upravljanja na računovodstvo in na kakovost računovodskih informacij. V luči korporativnega upravljanja presojamo tudi regulacijo zunanjega računovodskega poročanja ter izpostavljam nekatere družbenoekonomske implikacije sprege med računovodstvom in korporativnim upravljanjem.
Keywords:računovodstvo, finančno računovodstvo, upravljanje, računovodske informacije, manipulacija, regulacija, poročanje
Publisher:Moderna organizacija
Year of publishing:2011
Number of pages:str. A 218-A 227
Numbering:Letn. 44, št. 6
PID:20.500.12556/DKUM-52286 New window
UDC:657.15
ISSN on article:1318-5454
COBISS.SI-ID:10913820 New window
NUK URN:URN:SI:UM:DK:1DVRNHBJ
Publication date in DKUM:10.07.2015
Views:1195
Downloads:68
Metadata:XML DC-XML DC-RDF
Categories:Misc.
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Record is a part of a journal

Title:Organizacija : revija za management, informatiko in kadre
Shortened title:Organizacija
Publisher:Moderna organizacija
ISSN:1318-5454
COBISS.SI-ID:610909 New window

Secondary language

Language:English
Title:povezave in problemi
Abstract:In this article, we highlight the relations between accounting or financial reporting respectively and corporate governance based on the role of accounting information as well as the role of the input in several corporate governance mechanisms, and the possible influences of corporate governance on the quality of accounting information. In the light of corporate governance, we also analyse the external financial reporting regulation and underline certain socio-economic implications of the relationship between accounting and corporate governance.


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